AGRICULTURE

The state provides a property tax break to farmers whose land use falls under either the agricultural or horticultural provision.

CHURCHES

In 1990 legislative session, the General Assembly developed a constitutional amendment which expanded the exemption that could be granted to church owned property.

GOVERNMENT OWNED PROPERTY

Property that is both publicly owned and used for a public purpose is exempt from property taxation under the constitution.

HOMESTEAD and DISABILITY

The Homestead Exemption (based on age or disability status) allows taxpayers who are at least 65 years of age or who are totally disabled to receive an exemption.